How to obtain a 2-NDFL certificate through the taxpayer’s personal account

If necessary, you can request a 2-NDFL certificate from your employer. The employer has no right to refuse to issue you a certificate; he must provide it to you within 3 days . This problem has now been resolved; there is no need to contact your employer and wait 3 days. The 2-NDFL certificate can be easily obtained through the State Services information portal in just a few minutes. How to obtain a certificate of income through State Services? The main thing is to have a verified user account.

Who issues the certificate

Remember: the law does not require you to indicate for what purpose you needed an income certificate.

This document is issued by the employer at the request of the subordinate. The certificate is usually issued by a specialist in the accounting department, who then passes it on to the head of the enterprise for signature. In order to receive it, an interested employee just needs to contact the company management with a written application - management has no right to refuse. Within three days of the request, the employee must receive the required document. The validity period of the certificate may vary significantly depending on the organization to which it must be submitted, but usually this period does not exceed one month.

Filling example

The accounting department of Zveri LLC received an application from Andrey Dmitrievich Snegirev to issue him a certificate of income for the past 2018 to confirm the level of earnings at the bank. Certificate 2-NDFL for an employee for 2021 will be filled out in the following order:

• Identifies the tax agent (employer). For this purpose, enter the name of the enterprise, its INN and KPP codes, OKTMO code, and enter contact information for communication.
• In section 2, form 2-NDFL for employee 2021 will contain full name. the applicant (employee - Andrey Dmitrievich Snegirev), his date of birth, citizenship, TIN and passport details. The fact that the identification of an individual is carried out precisely by passport is evidenced by the code “21” in the field with the code of the identity document (all necessary codes are contained in the appendices to the Procedure for filling out 2-NDFL - Appendix No. 2 to the Federal Tax Service order No. MMV-7- 11/ [email protected] ).
• The next block indicates the tax rate - 13%. Next, monthly accruals are introduced in favor of the employee, broken down by type of income. For example, an employee received a salary of 35,800 rubles every month. and a bonus of 10,800 rubles. In July, Snegirev was on vacation, the amount of vacation pay amounted to 33,650 rubles. In this case, the 2-NDFL certificate for an employee 2021 will contain codes 2000 (with salary amounts), 2002 (for bonuses) and 2012 (for vacation pay). Income and deduction codes are posted in the Federal Tax Service order dated September 10, 2015 No. ММВ-7-11/ [email protected] (as amended on October 24, 2017)
• Let's say that in 2021 an employee applied a standard deduction for three children under the age of 18 (codes 126, 127, 128). The benefit was valid for 7 months, because... in August the accumulative profitability limit was exceeded (RUB 350 thousand). In section 4, the new 2-NDFL certificate for employees will contain the generalized amounts of applied benefits for the year - 9,800 rubles each. for the first and second child (1400 x 7 months) and 21,000 rubles. for the third child (3000 x 7 months).
• The final indicators of profitability and tax amounts are given in 2-NDFL for 2021 for employees in section 5. The total amount of taxes is entered without taking into account benefits (everything included in the table from section 3 is summed up), the tax base will be equal to the difference between the total amount of income and applied deductions. Personal income tax is indicated for the year - calculated and withheld, sent to the budget.
• The head of the enterprise certifies the completed certificate with his signature. The document is registered by the employer in the journal of issued certificates.

Income code in personal income tax certificate 2 - what is it?

A certificate for each employee for the calendar year must be drawn up by the organization indicating all the income received by the employee, the income code in certificate 2 of the personal income tax. But in addition to this, in some cases it is necessary to receive a copy of the certificate in the hands of an individual. Such cases may be:

• confirmation of salary amount, availability of a source of permanent income, official employment;
• confirmation of absence of arrears in payment of income tax to the budget
• receipt for the purpose of submission to the tax authorities;
• obtaining for the purpose of a report on the payment of taxes in a given country if there are relations with another state;
• obtaining a loan from a bank;
• others.

When drawing up a certificate, there are no restrictions on its validity period, however, when submitted to certain authorities, they can set the validity period of this document by their local regulations.

How can a bank receive a certificate of income through State Services

Since 2021, banks have been given permission to receive 2-NDFL certificates from their borrowers. This can be done from the official website of the Federal Tax Service.

Through State Services, banks can also obtain a document on the income of their clients. When you have submitted an application to the bank for a loan, after some time you will receive a notification from the State Services portal asking you to give permission to the bank to look at your income item. You either give permission or you don't. Accordingly, if you refuse, the bank will not issue you a loan.

When a certificate is not needed

If you are a salary client of Sberbank, you do not need to confirm your income. The bank already sees regular payments from your employer, with whom it has an agreement. The same is true if you receive a pension or other payments from the state to your Sberbank account.

But there are a few exceptions. If you recently changed your card, transferred from one organization to another, or you have a part-time job, then you may still need to confirm your income and issue a certificate.

What is a 2-NDFL certificate?

The responsibility for withholding taxes from employed citizens is assigned to tax agents, who are employers. Individual entrepreneurs independently declare their income and earnings, and also calculate the amount of tax liabilities (to do this, fill out the 3-NDFL declaration form).

Information about all tax withholdings and transfers is included in the 2-NDFL certificate form. This form is used in 2018 and approved by Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/ [email protected]

The 2-NDFL certificate reflects all types of income received from the tax agent, indicating the corresponding code.

How to send

Review and submit report. In response, the tax office will send a protocol. If all the certificates are accepted, then the report has been submitted.

1. In the “Federal Tax Service” section, create a report “Information on the income of individuals (2-NDFL)”.
2. On the “Reporting period” tab, check the details and click “Next”.

3. To generate certificates, click:
   “Add employee” - to add employees of the organization.
4. “Add an individual” - to generate a certificate for a third-party individual who performs periodic work in an organization under a civil law agreement (for example, under a rental agreement).
5. Check the employee’s data in section 1. If they are not specified or filled out incorrectly, correct them using the “Edit data” button.
6. In the line “Income taxed at the rate”, indicate the tax rate (9%, 13%, 15%, 30%, 35% or the rate specified in the double taxation agreement).
   If income is taxed at different rates, mark them with flags. Complete sections 2 and 3 for each bet.
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7. Click "Edit Income and Tax Deductions." Fill out the income code, income amount and deductions (if any).
8. To specify standard, social and property deductions, click “Add”.

9. Fill out the amounts in section 2 and save the information.

General rules for filling out income certificate 2-NDFL

The document is filled out for the tax period. This is a calendar year. Data is taken from tax registers.

Unacceptable:

• correcting errors by corrective or other similar means;
• double-sided printing and binding of sheets, leading to damage to the certificate;
• specifying negative numeric values.

Use black, purple or blue ink.

Each reference indicator corresponds to one field, consisting of a certain number of familiar places. Only one indicator is indicated in each field. The exception is the date (DD.MM.YYYY) or decimal fraction (two fields separated by a dot).

Fill out the help fields from left to right from the first (left) familiarity.

When filling out on a computer, the values ​​of numerical indicators are aligned to the right (last) familiarity. It is acceptable to have no frames for familiar places and no dashes for empty familiar places.

Fill in CAPITAL PRINTED characters in Courier New font with a height of 16-18 points.

Continuous numbering. For example, for the first page - 001, for the twelfth - 012.

I am an individual entrepreneur. What do you think?

Then your income will be confirmed by your tax return with a tax stamp. There are three cases here:

1

If you submitted your tax return in person , it will have an acceptance mark. Then everything is ok - we just take it to the bank.

2

If you submitted your tax return by mail, you will also need to provide the bank with a mailing notice. They should give it to you when you send it.

3

And if the declaration is submitted through the website of the Federal Tax Service or State Services, then an additional notification of receipt of the electronic document is required. By the way, when filing electronically, you need to print out the declaration to submit to the bank, indicate your phone number on the first page and put a date and signature on each page.

There are also nuances with the type of tax. If this is UTII - a single tax on imputed income, that is, a fixed quarterly tax, then the declaration is submitted for the last two quarters. And if there is a simplified taxation system, when a percentage of income or profit is transferred once a year, then the declaration is submitted for the last year.

How can you use a document electronically?

The electronic format of KND 1151078 expands the possibilities of using the form: the certificate can be sent by Russian post, having previously printed the document, or it can be sent by e-mail. In .xml format, the form can be attached to a set of papers to submit a 3-NDFL declaration through the taxpayer’s personal account or other similar procedures. An individual also has the right to print an electronic certificate downloaded in .pdf format in order to sign and take it to the authority that requested the document.

Situations in which 2-NDFL may be useful;

• execution of loan agreements;
• collection of papers for the formation and sending of 3-NDFL in the personal account of the fee payer;
• when preparing documentation for a trip to another country: to confirm income;
• registration of pensions and benefits;
• for the court in various legal proceedings, for example, registration of alimony, etc.

KND 1151078 can be obtained immediately on the tax service website: there is no need to wait for registration, since the document has already been generated.